Green Accounting and Reporting as Drivers of Sustainable Growth in Emerging Markets – Sept 2025

Author: Gaur A V.*
Research Scholar: Ashoka Center for Business and Computer Studies, Nashik.
Bomble Bhavsar R.**
Assistant Professor,
Ashoka Center for Business and Computer Studies, Nashik.

Abstract:

Green Accounting (environment accounting) integrates environmental costs and benefits in financial records, evaluating pollution control, natural resource usage, renewable energy and stability investment. Green reporting refers to the disclosure of such information through stability, integrated, or CSR report, covers areas such as carbon emissions, energy and water use, waste management and social impacts.
Rapid industrialization definitely lead to development but also environmental decline, this offers challenges for sustainable development in emerging markets. This research examines the role of green accounting and green reporting in supporting growth and development in emerging markets by increasing transparency, improving decision making and strengthening accountability. Adopting to these practices is inconsistent, mainly due to insufficient regulatory compliances, limited institutional capacity and inadequate resources. However, implementing the green accounting and reporting can attract investment, increase reputation, and the United Nations can facilitate alignment with international purposes including Sustainable Development Goals (SDG).
Research concludes that green accounting and reporting are strategic drivers of long -term competition, flexibility and inclusive growth, which are important in emerging markets, emphasizing regulation, market pressure and institutional support.

Keywords: Green Accounting, Emerging Markets, Sustainability Reporting

DOI: 10.65282/sjrl.vo.1.issue.02.010